The course is based on present tax system valid in Czech Republic and
introduce the important problems of managing the firm taxes. Students are
informed about particular taxes concerning different subjects (income,
property and turnover). Attention is paid mainly to definitions of the tax
subject, tax basis and rates, dues of taxpayers and methods of tax payment.
Literature
Musgrave, R.A., Musgrave, P.B. Public finance in Theory and Practice. McGRAW-
HILL Book Company, New York, 1998.
Kubátová, K, Daňová teorie a politika. Eurolex Bohemia, Praha, 2000.
Vančurová, A., Láchová, L. a Vítková, J.Daňový systém ČR 2004 aneb učebnice
daňového práva. Praha: VOX 2004.
Daňové zákony ve znění pozdějších platných právních předpisů vč. vyhlášek a
pokynů MF
Advised literature
No advised literature has been specified for this subject.